16 CFR § 802.40 Exemption Rules

§ 802.40 Exempt formation of corporations or unincorporated entities.

Current through Oct 1, 2026 · Read all of Part 802

The formation of an entity is exempt from the requirements of the Act if the entity will be not-for-profit within the meaning of sections 501(c)(1)-(4), (6)-(15), (17)-(20) or (d) of the Internal Revenue Code.

[70 FR 11514, Mar. 8, 2005]

← § 802.35 Acquisitions by employee trusts.§ 802.41 Corporations or unincorporated entities at time of formation. →